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Study Resources (Accounting)

1. TCP/IP services use acknowledgment responses to establish a connection between sending and receiving computers. 2. Every network Ethernet card has an address, typically assigned at the factory, called an IP address. 3. A device that operates in the hardware layer deals with the physical aspects of a network. 4..
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31. Standard present value analysis works well as a valuation technique in projects where there is significant uncertainty about future projects. 32. Real option valuation requires that there is uncertainty with an unknown probability to the outcome of a project. 33. First-party insurance liability provides for coverage from the negligent.
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11. Electronic data provides the investigator with a more complex set of steps in a financial investigation than piling up paper documents and going through them to find erasure marks. 12. Electronic evidence is likely to vanish less quickly than paper evidence. 13. For an accounting system predominately evaluated through.
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21. Monitoring the application access logs would be considered good network security. 22. Employee creativity and loyalty and relationships with suppliers would be important tangible assets of an organization. 23. Intellectual property for cloning and mathematical algorithms are valuable intangible assets of an organization. 24. Encase and Safeback are imaging.
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70. Sarbanes-Oxley regulations have given the Securities and Exchange Comission new powers. These guidelines are in what Section of the Sarbanes-Oxley legislation? 71. To investigate vast amounts of financial information in a business’s accounts, the auditor is most likely to use: 72. When data mining is used by an auditor,.
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90. IDEA’s educational software package includes: 91. In order to efficiently review accounting transaction logs, it is necessary to use: 92. Which SAS amended SAS No. 31, Evidential Matter? 93. The number of computers in a botnet is: 94. Metadata is: 95. Time Drift occurs when: 96. One major change.
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117. All other things being equal, when an expert uses life expectancy tables when calculating damages, the resulting damage amount will: 118. When computing economic damages, the proper treatment of employer contributions to employees’ fringe benefits would be to: 119. When computing damages in a wrongful discharge case, job related.
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1. Unauthorized access is usually not a cybercrime. 2. Technological sophistication is needed to commit net frauds. 3. At auction sites, customer testimonials are a good way to determine the reputation of an online seller. 4. A brute force attack requires a dictionary. 5. A trusted server usually has to.
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11. The intangible aspects of computer crimes are proportionally the largest percentage of the total loss. 12. The disk, tape, information, program, and routine are intangible properties. 13. For cybercrime valuation, look mostly at the direct labor costs. 14. With cybercrimes, significant intangible losses can go unrecognized. 15. Loss valuation.
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31. Generally speaking, in order to make damage estimates as accurate as possible for permanent injury cases, the expert adjusts the damage calculation for medical costs for the family of the injured employee. 32. "Lost household services" are an inconvenience, but do not enter into the calculation of damages. 33..
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100. To ensure financial statement integrity, forensic accountants should recommend running network penetration tests. 101. You cannot change your IP address from the one assigned to you by your ISP. 102. In many cases, Trojan software has a _____________ entry to the web server. 103. A Man______________ Trojan injects a.
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97. Jennifer Jones, a 38-year-old employee at a metal fabricating plant, was injured in a work-related accident. She has not returned to work and her doctor states that she has permanent back injuries that preclude her from performing the job activities that were required of her at the metal fabricating.
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21. Port scanning Nmap is considered illegal in most states. 22. Attackers can use Nmap to fi nd vulnerabilities in a computer system that should have been patched by network administrators. 23. In a penetration test, a computer forensic group attacks a company’s computer network with the most powerful tools.
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90. In order to commit an Internet-based financial fraud, the criminals need a high level of technical skill. 91. When a company has vulnerable network security practices that lead to a high level of risk to its financial system, footnote disclosures may be required in the company’s financial statements. 92..
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100. Access controls within a financial application means: 101. Which one of the following procedures puts the financial reporting system at the most risk of penetration? 102. BladeTech believes a fraud has been committed by its Vice President of Marketing, Bob Mast. The fraud involves the overpricing of products purchased.
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84. Which layer from the Operating System Interconnection (OSI) Model used with TCP/IP exists just below the user’s operating system? 85. What is the correct order for the layered Operating System Interconnection (OSI) Model used with TCP/IP? 86. If there is an open SMTP relay port, it allows a computer.
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110. Which is not one of the general information technology eight guidelines under the COSO framework? 111. The _____________ [initials] guidelines expand the general guidelines found in the COSO requirements (recommended by the SEC) and provide a specific framework for evaluating and reducing high technology fraud risks present in a.
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50. Which organization is now responsible for setting the auditor's attestation standards? 51. Which of the following SASs require auditors to display an increased attitude of skepticism? 52. An example of imaging software is: 53. Which of the following is the best example of an intangible cyber property? 54. An.
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64. Ninety-five—a decimal value—converted to a hexadecimal value equals: 65. What is the purpose of the domain name system? 66. Which utility would be used for obtaining all IP address connections to a server during a chat session? 67. To display MAC addresses in an XP OS, type the following.
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